Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Violation of import conditions - EPCG license - different address for installation - for which they have already made an application to DGFT and which has yet not been not decided - any action could have only be taken if DGFT rejects the said application.
Violation of import conditions - EPCG license - different address for installation - for which they have already made an application to DGFT and which has yet not been not decided - any action could have only be taken if DGFT rejects the said application.
Note: It is a system-generated summary and is for quick reference only.